Blossom Company manufactures its product, Vitadrink, through two manufacturing processes: Mixing and Packaging. All materials are entered at the beginning of each process. On October 1,2022 , inventories consisted of Raw Materials $20,800, Work in ProcessMixing $0, Work in Process-Packaging $200,000, and Finished Goods $231,200. The beginning inventory for Packaging consisted of 8,000 units that were 50% complete as to conversion costs and fully complete as to materials. During October, 40,000 units were started into production in the Mixing Department and the following transactions were completed. 1. Purchased $240,000 of raw materials on account. 2. Issued direct materials for production: Mixing $168,000 and Packaging $36,000. 3. Incurred labor costs of $223,120. (Use Wages Payable.) 4. Used factory labor: Mixing $146,000 and Packaging $77,120. 5. Incurred $648,000 of manufacturing overhead on account. 6. Applied manufacturing overhead on the basis of $23 per machine hour. Machine hours were 22,400 in Mixing and 4,800 in Packaging. 7. Transferred 36,000 units from Mixing to Packaging at a cost of $783,200. 8. Completed and transferred 42,400 units from Packaging to Finished Goods at a cost of $1,052,000. 9. Sold goods costing $1,283,200 for $2,000,000 on account. Journalize the October transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when amoun is entered. Do not indent manually.) 6. 7. 8. 9. (To record the sale) (To record the cost of goods sold) Accounts Payable Accounts Receivable Cash Cost of Goods Sold Factory Labor Finished Goods Inventory Manufacturing Overhead Raw Materials Inventory Sales Revenue Wages Payable Work in Process - Assembly Work in Process - Blending Work in Process - Canning Work in Process - Cooking Work in Process - Cutting Work in Process - Finishing Work in Process - Machining Work in Process - Mixing